债权

Where cash dividend that is declared to be distributed but not received or interest on bonds due but not received is include, the amount should be determined according to the book value of the debt, less the dividend or interest receivable and plus any tax payments.

如果所接受的短期投资中含有已宣告但尚未领取的现金股利，或已到付息期但尚未领取的债券利息，按应收债权的账面价值减去应收股利或应收利息，加上应支付的相关税费后的余额，作为短期投资成本。

But creditor banks have extended the due date on expiring loans to 2012, giving the company breathing space.

不过债权银行已经将贷款的到期日延长到了2012年，这让公司有了喘息的空间。

However,"If the agreement harms the interests of other creditors, the other creditors may petition a people's court to rescind such agreement within one year from the date on which they became aware or ought to have become aware of the grounds for the rescission." This provision resembles relevant provisions regarding the right of cancellation under the PRC Contract Law.

这类似《中华人民共和国合同法》中关于撤销权的规定，《合同法》规定，因债务人放弃其到期债权或者无偿转让财产，对债权人造成损害的，债权人可以请求人民法院撤销债务人的行为。

And inflation is – like default – a capital levy on holders of public debt, as it reduces the real value of nominal liabilities at fixed interest rates.

而通胀会稀释固定利率下名义债权的实际价值，本质上和违约一样，是对公债持有人强征资本税。

Under the Middle Ages scholar's influence,German scholars began to adopt systematic method and explained causa according to the sprit of that time.

到了德国法上，受中世纪学者的影响其开始以体系化的方法和符合时代精神的态度重新解释罗马法上的契约原因理论，形成了奥托·贝尔的无因债权理论和温德莎伊德的原因论。

The existence of credit right is no more the causa sine quo non for formation or transfer of Land Charge, and Land Charge is totally independent of any causa de jure.

土地债务的设定和移转无需依赖于保全之债权的有效性或者任何其他法律上的原因。

The system of cession is an important system in the civil law. It has active action in quickening the debt movement and promoting the economic development.

债权让与制度是民法中的一项重要制度，它对于加快债的流转，促进经济发展起着积极的作用。

This security shall not be transferred as cession of claim or as security of liability.

本合同期内，乙方不得将押金折抵租金或本合同约定的各项费用，不得将押金作为债权转让或用于债务的担保。

Americans … would chafe at the idea of perpetually paying tribute to their creditors and owners abroad.

将摩擦的想法永远悼念他们的债权人和所有者国外。

The value of chattel mortgage lies not only in acceleration of financing, but also in guarantee the creditor's right.

动产抵押的制度价值在于既能发挥动产的融资功能，又可以保障抵押权人债权的安全。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。